In the article, the procedure for formation of administrative documents is determined, information flows are identified and the major primary documents and accounting records of information for management decision making are marked out, management documents are developed and proposed that allow one to quickly gather accounting data and process the information for decision making. The main source of information for management decision-making in the assessment and optimization of structural units, business processes, and other segments of agricultural organization is internal reporting

The article discusses the concept of digitalization of agriculture which should significantly change the face of the industry. In addition to increasing production efficiency and revenues, the authors propose attracting new employees and creating high-tech industries. Over time, this will allow establishing interaction with digitalization programs in other sectors, in particular with logistics, and creating platforms to support such integrated digital solutions that will popularize domestic products actively introduced into agriculture. One of the significant challenges facing implementation is its substantial demand for staff with relevant digital knowledge. Moreover, if financial injections help remove technical and technological obstacles to digitalization, then staffing the expected changes, especially on the planned scale, will require not only material support but also active organizational and methodological work. The international component may be the most important aspect of upgrading agricultural education in Russia. Over the past decade, some steps have been taken to meaningfully modernize vocational education, improve its quality and integrate Russian education into the international educational space. Despite the undeniable benefits, farmers are faced with the problems of integrating new systems into existing business processes, the lack of a comprehensive solution to their automation, the lack of staff competent in modern IT technologies. Addressing these issues will enable the transition of agriculture to the digital economy at an accelerated pace.

The article reviews the economical essence of budgeting in management accounting system.

This article discusses the essence of the analysis, required for management decision-making in the enterprise. Management analysis is the observation of the dynamics of the internal and external changes, that will respond quickly to changing external and internal factors and adjust the irrelevant goals and strategies, forecast the situation for the future. On the one hand, the management analysis can be a type of economic analysis and, on the other hand, it can be integrated with management accounting and is designed to provide the information needs of administration in the analytical information for management decision-making. The The statement, organization and content of the information of management accounting and analysis is individual for each enterprise, unlike financial accounting and financial analysis.

The article considers the production and technological efficiency in agricultural production, which is beginning to depend more and more on modern digital solutions. Digitalization of agriculture is a necessary condition for increasing its competitiveness. The transformation of the sphere of the agro-industrial complex includes all areas of agricultural production in digitalization: crop production, animal husbandry, fishing, poultry farming, the greenhouse industry and others. Digitalization takes part in the advanced business direction, online trade of professional computer equipment and the creation of new working specialties, services and functions for the training system for the use of an intellectual of animal husbandry. Digital technologies innovations of the 21st century hide huge potentials to increase economic growth thanks to accuracy, automation and new opportunities in the management system. The degree of significance in digital transformation would be good to apply in agriculture, in particular, the foundations of technological diversity in the production of agriculture and culture of related diversity, as well as the labor intensity of production processes. The digital economy finds its foundation in computer technologies and, unlike informatization, is not limited to the introduction of IT, but on the contrary, transforms spheres and business processes based on the Internet and new digital technologies. I must say, there is an acceleration of the decision-making process, efficiency and, as a result, there is an increase in labor productivity and an increase in profits. Nowadays, GPS-controlled agricultural systems play an especially important role, which are used by 45% of farmers. Among livestock farms, almost every second uses intelligent feeding systems 46%. Today, 40 % of farmers use agricultural programs in the form of tablets, and 40% have put their farms or herds under control with the help of system management. In order to preserve the resource and environment of the environment (32%) already intelligently and individually uses pesticides or fertilizers for certain areas, (28%) finds application in sensor technology, for example, to monitor livestock or measure climate, soil and plant data, 19% give consent to intelligent maintenance, the use of sensors, analysis to identify future malfunctions of systems and equipment at early stages of operation. Despite the new technology, dairy farms use 21% of milking robots, 11% of middle managers work with drones. For example, artificial intelligence uses 9% of companies to evaluate large volumes of indicators obtained from image processing in order to detect diseases of plants and animals. The result is aimed at increasing the efficiency of production activities, improving the technology for making decisions, developing systems for storing and selling finished products and processing large volumes of digital data. The current realities of the crisis, as well as the constant lack of funding, force farmers to look for new tools to improve their economic and financial situation. At such moments, business leaders want to predict the future, create different alternatives and choose the best option.